Required Minimum Distribution Calculator
Computes the IRS-required annual withdrawal from your IRA or 401(k) once you reach age 73. Use it each year to avoid the 25% excise tax penalty for missing your RMD deadline.
Last updated: September 2026
Formula below · 2 sources (IRS, Wikipedia) · Updated Sep 2026
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About this calculator
Required Minimum Distributions (RMDs) are mandatory annual withdrawals from tax-deferred retirement accounts. Under SECURE 2.0 they start at age 73 for people born 1951-1959 and at 75 for those born in 1960 or later; this calculator returns $0 below 73. The formula is: RMD = Account Balance (prior Dec 31) ÷ distribution period. The distribution period comes from the IRS Uniform Lifetime Table (Treas. Reg. 1.401(a)(9)-9, in effect since 2022), which this calculator uses exactly: for example 26.5 at 73, 24.6 at 75, 20.2 at 80, 16.0 at 85, 12.2 at 90 and 6.4 at 100. If your sole beneficiary is a spouse more than 10 years younger, you use the Joint and Last Survivor Table instead, which gives a longer period and a smaller RMD; for that case the calculator shows the Uniform-table amount as an upper bound (look up the exact divisor for both ages in IRS Publication 590-B, Table II). Married owners whose spouse is not more than 10 years younger use the Uniform table like single owners. Multiply the RMD by your marginal tax rate to estimate the tax on it.
How to use
Example: You are 75, single, with a $500,000 IRA balance as of December 31. Step 1 — Uniform Lifetime Table divisor for age 75: 24.6. Step 2 — RMD: $500,000 ÷ 24.6 = $20,325.20. Step 3 — Tax owed at 22%: about $4,472. If you are married and your spouse is 60 (15 years younger) and your sole beneficiary, the Joint Life Table applies and your RMD is less than $20,325; the calculator flags this case. Always use the prior December 31 balance, not the current account value.
Frequently asked questions
What happens if I miss my required minimum distribution deadline?
Prior to 2023, missing an RMD triggered a 50% excise tax on the amount not withdrawn. The SECURE 2.0 Act reduced this penalty to 25%, and further to 10% if corrected within two years. The IRS can waive the penalty entirely if you can demonstrate the shortfall was due to reasonable error and steps are taken to remedy it. Beyond the penalty, failing to take your RMD means the untaken amount continues to grow tax-deferred, but the IRS is strict about enforcement, so setting a calendar reminder or automating distributions is strongly advised.
How is the RMD life expectancy divisor determined by the IRS?
The IRS uses three actuarial tables: the Uniform Lifetime Table (most account owners), the Joint and Last Survivor Table (when the sole beneficiary is a spouse more than 10 years younger), and the Single Life Expectancy Table (for beneficiaries inheriting an account). The Uniform Lifetime Table was updated in 2022 to reflect longer life expectancies, giving slightly smaller RMDs than the old table. This calculator uses the exact Uniform Lifetime Table divisors from age 72 to 120 (age 73: 26.5; 80: 20.2; 90: 12.2); see IRS Publication 590-B for the full tables.
Do Roth IRAs require minimum distributions during the owner's lifetime?
No — Roth IRAs are uniquely exempt from RMD rules during the original owner's lifetime, making them a popular tool for tax-efficient estate planning. However, Roth 401(k) accounts were subject to RMDs until the SECURE 2.0 Act eliminated that requirement starting in 2024. Inherited Roth IRAs are subject to RMD rules for non-spouse beneficiaries under the 10-year rule. If you want to minimize forced taxable distributions in retirement, consider converting traditional IRA funds to a Roth IRA during lower-income years before age 73.